2013 (3) TMI 104

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..... : M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of amount of service tax of Rs. 57,13,583/- with interest and penalties under various sections of Finance Act, 1994. 2. The above said amounts have been confirmed by the adjudicating authority, interest thereof and penalties have been imposed on the ground that appellant is liable to discharge service .....

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..... nd the coordinate Bench vide Stay Order No. ST/S/77/12-Cus., dated 13-1-2012 [2012 (27) S.T.R. 512 (Tri.-Del.)] has granted an unconditional stay and he produces the copy of the said stay order. 4. Learned departmental representative submits that the appellant is not the only sponsor but is the co-sponsor is the findings of the adjudicating authority. It is his submission that IPL is not a s .....

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..... DLF has been granted unconditional waiver by the coordinate Bench and appellant being on the same footing, he should also be granted unconditional waiver. 6. In view of the forgoing reasons, we find that appellant has made out a strong prima facie case for the waiver of pre-deposit of amounts involved. Accordingly, the application for waiver of pre-deposit of amounts involved is allowed and .....

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